https://www.taxtmi.com/caselaws?id=309081 Delay in filing the appeal was condoned where the appellant had acted on incorrect professional advice and filed a revision application before the wrong forum under the Customs Act. After the revision was rejected for lack of jurisdiction, the appeal was filed within a reasonable time. On these facts, the Tribunal held that the delay of 2004 days was satisfactorily explained and that discretion should be exercised in favour of condonation in the interest of justice. The appeal was directed to be numbered and listed for final hearing. en-us Fri, 04 Feb 2022 00:00:00 +0530 Wed, 09 Aug 2023 21:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309081 Delay in filing the appeal was condoned where the appellant had acted on incorrect professional advice and filed a revision application before the wrong forum under the Customs Act. After the revision was rejected for lack of jurisdiction, the appeal was filed within a reasonable time. On these facts, the Tribunal held that the delay of 2004 days was satisfactorily explained and that discretion should be exercised in favour of condonation in the interest of justice. The appeal was directed to be numbered and listed for final hearing. Case-Laws Customs Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309081